摘要:信用证是银行给予一定条件基础上开立的承诺付款的书面文件，是近几年国际贸易中运用最广泛的支付手段。信用证把商业信用转变成了银行信用，大大促进了国际贸易的往来和发展。由于信用证机制自身的缺陷，并没有完全消除信用证的欺诈风险和机会，同时信用证具有独立性和单据交易，使银行只对有关单据做表面的审查，这两个特点最终导致了信用证欺诈可能性的增加。同时，还有部分人钻着信用证欺诈法律的规制漏洞的空子，使得信用证欺诈的法律问题更加严峻。面对信用证的这些风险，我们必须仔细研究信用证的风险，并采取相应的措施减少或防范这些风险的产生。本文将从出口商，进口商及银行等多方面分析信用证存在的风险及防范。
关键词：信用证；风险分析；防范措施
ABSTRACT:The L/C is opened with a promise of payment in the bank given certain conditions on the basis of a written document, it is the most widely used means of payment in international trade in recent years. The L/C to commercial credit transformed into bank credit, plays a vital in the development of the international economy, on the one hand, for domestic, greatly promoted the exchanges and the development of international trade. On the other hand, due to the defects of the L/C fraud, credit independence and documents transactions, the banks are only surface examination of the documents, these two characteristics of the final leading to an increase in the possibility of credit card fraud. The same time, there are some people drilling regulation of the legal loopholes in the L/C fraud Confucius, making the legal issues more severe credit fraud. The face of the credit of these risks, we must carefully study the risk of the credit, and take appropriate measures to reduce or prevent the generation of these risks. This article from the exporters, importers and banks, and many other analyses exists in the credit risk and prevention.
Keywords: L/C; Risk Analyses; Prevention Measures
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